A Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining industry. The following
information pertains to operations for the month of May :
The beginning inventory was complete for materials and complete for conversion costs. The ending inventory was
complete for materials and complete for conversion costs.
Costs pertaining to the month of May are as follows:
The beginning inventory costs are: materials, $; direct labor, $; and factory overhead, $
Costs incurred during May are: materials used, $; direct labor, $; and factory overhead, $
Using the weightedaverage method, the equivalent unit cost of materials for May is
